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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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NIM33608 - Persons going to and coming from abroad: Paying voluntary NICs - Going to work in countries not covered by the EC Regulations or a RA: Conditions of payment of voluntary Class 2 or 3 NICs

Regulation 148, SS(C)R 2001

A person is entitled to pay voluntary Class 2 or 3 NICs subject to the followingconditions:

  • that the payment is made within the period specified in NIM25012; and
  • that the payment is made only to the extent to which it could have been made if the contributor had been present in Great Britain or Northern Ireland and otherwise entitled to make it.